Disclosures on tax and payments to government

The GSSB has initiated a project to develop new disclosures related to tax and payments to governments, which will be considered for incorporation into the GRI Standards.

The aim of this work is to help promote greater transparency on a reporting organization’s approach to taxes. This includes information on such potential elements as tax strategy, governance, taxes paid, and payments to governments. Wherever possible, it will consider and seek to align with existing frameworks and methodologies for reporting on these topics.

The GSSB has appointed a dedicated Technical Committee to develop and recommend draft disclosures related to tax and payments to government. The outcomes of this project could include updates to existing universal Standards such as GRI 102: General Disclosures, the inclusion of new disclosures in existing topic-specific Standards, or potentially a new dedicated GRI Standard. The project will follow the GSSB Due Process Protocol, the implementation of which will be overseen by the Due Process Oversight Committee.

Further information about the work can be found in the project proposal. Please keep your eye on this page, or sign up below, to stay informed about project updates. Further questions can be emailed to tax@globalreporting.org.

Technical Committee

The following Technical Committee members have been appointed to consolidate recommendations for establishing and integrating disclosures on tax and payments to government into the GRI Standards. Read more about themin their member bios.